jwangkun china-gl-recon
Purpose
Perform 基金总账核对 — comprehensive general ledger reconciliation for fund accounting.
Data Sources
Tier 0 — 万得 Wind（最全面付费数据）
- 覆盖：A股/港美股/基金/指数/债券/宏观/研报/分析（44个工具）
- MCP 服务：
wind-mcp（需WIND_API_KEY密钥，以ak_开头） - 优势：全市场覆盖面最广、数据最全面、包含研报和量化分析
- 密钥申请：https://aifinmarket.wind.com.cn/#/home
Tier 1 — 同花顺 iFind（付费精确数据）/ AkShare MCP（Tier-2 免费备选）
get_financials(ticker, "balance") → Portfolio company BS
get_fund_data(fund_code) → Fund holdings and NAV
get_quote(ticker) → Security prices
Secondary Sources
- 基金公司 — fund accounting system
- 托管行 — custody records
- Wind / Choice — market data
Workflow
Step 1: Identify GL Accounts
Fund accounting COA:
| Category | Accounts | Purpose |
|---|---|---|
| 资产 (Assets) | Securities, cash, receivables | Investments |
| 负债 (Liabilities) | Payables, accruals | Amounts owed |
| 所有者权益 | NAV | Fund value |
| 收入 (Revenue) | Dividends, interest, gains | Investment income |
| 费用 (Expenses) | Management fee, custodian fee | Fund costs |
| 已实现损益 | Realized gains/losses | Trading P&L |
| 未实现损益 | Unrealized appreciation | Mark-to-market |
Step 2: Securities Reconciliation
Securities holdings recon:
| Security | Ticker | Fund Records | Custodian | Difference | Status |
|---|---|---|---|---|---|
| Total |
Reconciliation items:
- 在途交易 (Trades in transit)
- 配股/增发 (Rights issues)
- 分红到账 (Dividend settlements)
- 利息到账 (Interest settlements)
Step 3: Cash Reconciliation
Cash recon:
| Account | GL Balance | Bank Statement | Custodian | Difference |
|---|---|---|---|---|
| 清算备付金 | ||||
| 结算备付金 | ||||
| 银行存款 | ||||
| Total |
Step 4: Income Reconciliation
Income reconciliation:
| Type | Fund Records | Custodian | Source Docs | Difference |
|---|---|---|---|---|
| 现金股息 | ||||
| 股票股息 | ||||
| 债券利息 | ||||
| 回购利息 | ||||
| 基金分红 | ||||
| 已实现利得 | ||||
| Total |
Step 5: Expense Reconciliation
Expense reconciliation:
| Expense | Fund Records | Custodian | Invoice/Contract | Difference |
|---|---|---|---|---|
| 管理费 | ||||
| 托管费 | ||||
| 交易佣金 | ||||
| 审计费 | ||||
| 信息披露费 | ||||
| 律师费 | ||||
| Total |
Step 6: Accrual Reconciliation
Accrual reconciliation:
| Accrual Type | Calculation | Custodian | Difference |
|---|---|---|---|
| 应收股息 | |||
| 应收利息 | |||
| 应付管理费 | |||
| 应付托管费 | |||
| 应付交易费用 |
Step 7: NAV Reconciliation
NAV reconciliation:
| Component | Fund Books | Custodian | Difference |
|---|---|---|---|
| Securities | |||
| Cash | |||
| Receivables | |||
| Payables | |||
| Accruals | |||
| NAV |
NAV per unit check:
| Fund | Custodian | Difference | |
|---|---|---|---|
| NAV (¥) | |||
| Shares outstanding |
Step 8: P&L Reconciliation
P&L reconciliation:
| P&L Item | Fund Books | Verified | Notes |
|---|---|---|---|
| 收入合计 | |||
| 费用合计 | |||
| 已实现损益 | |||
| 未实现损益 | |||
| 利润合计 |
Step 9: Trade Reconciliation
Trade recon:
| Trade Date | Security | Type | Quantity | Price | Fund | Custodian | Match? |
|---|---|---|---|---|---|---|---|
Step 10: Exception Report
Exception log:
| # | Exception | Type | Amount | Resolution | Status |
|---|---|---|---|---|---|
China-Specific Considerations
Fund Accounting Standards
| Standard | Applies |
|---|---|
| 基金会计核算 | All funds |
| 企业会计准则 | Private funds |
| 证券投资基金信息披露 | Disclosure requirements |
Common Issues
| Issue | Cause | Resolution |
|---|---|---|
| 交易时滞 | T+1 settlement | Track trades in transit |
| 分红时滞 | Ex-date vs pay-date | Accrue correctly |
| 费用计提 | Timing differences | Standardize cut-off |
| 估值差异 | Different pricing sources | Agree on source |
Quality Checks
Before completing:
- Securities reconciled
- Cash reconciled
- Income reconciled
- Expenses reconciled
- Accruals reconciled
- NAV tied out
- P&L reconciled
- Exceptions resolved
- Sign-offs obtained
Data Source Mode Switch: Set env var
IFIND_DATA_SOURCE_MODEto control data source preference.ifind-only(strict): Use iFind only, error if unavailableifind-fallback(default): iFind preferred, fallback to AkShareakshare-only: Skip iFind, use AkShare onlywind-only: Wind only, error if unavailablewind-fallback: Wind first, fallback to iFind → AkShare